https://www.taxtmi.com/caselaws?id=443147 CENVAT credit on input services used in connection with renting of immovable property services was treated as admissible, following prior Tribunal rulings that allowed credit where the input services were used for construction or provision of the taxable output service; the denial based on Circular No. 98/1/2008-ST was disapproved and set aside in favour of the assessee. The separate dispute on levy of service tax for sale of space or time for advertisement service had not been examined by the adjudicating authority on merits, so the matter was remanded for fresh adjudication. en-us Fri, 01 Sep 2023 00:00:00 +0530 Mon, 18 Sep 2023 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443147 CENVAT credit on input services used in connection with renting of immovable property services was treated as admissible, following prior Tribunal rulings that allowed credit where the input services were used for construction or provision of the taxable output service; the denial based on Circular No. 98/1/2008-ST was disapproved and set aside in favour of the assessee. The separate dispute on levy of service tax for sale of space or time for advertisement service had not been examined by the adjudicating authority on merits, so the matter was remanded for fresh adjudication. Case-Laws Service Tax Fri, 01 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443147